Multistate Tax Alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax Alert Archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Most recent Multistate tax alert

North Dakota phases in single-sales factor election and amends MTC provisions

On April 20, 2015, North Dakota Governor Jack Dalrymple signed Senate Bill No. 2292 (SB 2292), amending North Dakota law by phasing in a single-sales factor election for apportioning business income and eliminating the elective apportionment formula pursuant to North Dakota’s adoption of the Multistate Tax Compact.

This tax alert summarizes these law changes that are effective for taxable years beginning after December 31, 2014, unless otherwise specified in the discussion that follows.

2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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Robert Uhl

Partner | Deloitte & Touche LLP


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